REPUBLIC OF CAMEROON PEACE – WORK – FATHERLAND
ORDINANCE No. 2022/001 OF 02 JUIN 2022 to amend and supplement some provisions of Law No. 2021/26 of 16 December 2021: Finance Law of the Republic of Cameroon for the 2022 financial year
THE PRESIDENT OF THE REPUBLIC,
Mindful of the Constitution;
Mindful of Law No. 2018/12 of 11 July 2018 relating to the fiscal regime of the State and other public entities;
Mindful of Law No. 2021/26 of 16 December 2021: Finance Law of the Republic of Cameroon for the 2022 financial year;
Mindful of Decree No. 2011/408 of 9 December 2011 to organize the Government, as amended and supplemented by Decree No. 2018/190 of 2 March 2018,
HEREBY ORDAINS AS FOLLOWS:
SECTION 1: (1) Section Twenty-one-a has been inserted immediately after Section Twenty-one of aforementioned Law No. 2021/26 of 16 December 2021.
(2) Furthermore, the provisions of Sections Thirty-four, Forty-seven, Forty-eight, Forty-nine, Fifty, Fifty-one, Fifty-two, Fifty-three, Fifty-five, Fifty-eight, Fifty-nine and Sixty of the same law are amended and supplemented as follows:
"PART I GENERAL CONDITIONS OF BUDGETARY AND FINANCIAL BALANCE
- PROVISIONS RELATING TO RESOURCES
CHAPTER THREE PROVISIONS RELATING TO OTHER RESOURCES
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SECTION TWENTY-ONE-A - Specific provisions for the payment of COVID-19 PCR screening tests
(1) COVID-19 PCR screening tests shall paid for; (2) The rate fixed for the payment of a COVID-19 PCR screening test shall be CFAF 30,000.
CHAPTER FOUR
ALLOCATION OF REVENUE
1. SPECIAL APPROPRIATION ACCOUNTS
SECTION THIRTY-FOUR (new): The ceiling for the resources intended to replenish the National Solidarity Fund in response to the novel Coronavirus and its economic and social impacts shall be set at CFAF fifty billion (50 000 000 000) for the 2022 financial year.
PART THREE
PROVISIONS RELATING TO THE BALANCE OF RESOURCES AND EXPENDITURES IN THE STATE BUDGET
SECTION FORTY-SEVEN (new): The State budget for the 2022 financial year shall be balanced in terms of revenues and expenditures at CFAF 6 080 400 000 000, including CFAF 5 977 700 000 000 for the general budget and CFAF 102 700 000 000 for special appropriation accounts.
CHAPTER ONE:
ASSESSMENT OF RESOURCES
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SECTION FORTY-EIGHT (new): The products and revenues applicable to the general budget of the Republic of Cameroon for the 2022 financial year are estimated at CFAF 5 977 700 000 000 and shall be broken down as follows, by revenue type:
(Unit: CFAF millions)
| ACCOUNTS | DESCRIPTION | 2021 | 2022 VOTED | ADJUSTMENT | 2022 AMENDED | | --- | --- | --- | --- | --- | --- | | | A- REVENUE | 3 550 800 | 4 029 200 | 214 000 | 4 243 200 | | | PART I - TAX REVENUE | 2 818 710 | 3 188 700 | -40 000 | 3 148 700 | | 711 | TAXES ON INCOME, PROFITS AND CAPITAL GAINS | 627 280 | 734 790 | | 734 790 |